This manual provides a set of consistent classifications that establishes a conceptual basis of statistical reporting rules in health care in order to enhance the comparability of data over time and across countries, independent of differences in the organization of health care and its financing. SHA covers three dimensions of classifications in order to report expenditures defining health care by functions of care (HC), providers of health care services (HP) and its financing (HF). SHA consists of a number of tables where the three classification groups are combined in order to account for the total expenditure of health care from different angles.

The publication of the Swedish SHA consists of three tables with the three classification groups. Concerning health care by functions of care (HC) the figures are slightly aggregated. The Swedish SHA data is also reported to OECD, WHO and Eurostat on a more detailed level. Due to the detailed level in the SHA, the national accounts figures have been disaggregated with different keys and models.

For further information see OECD's website.